The production department in a process manufacturing system completed 84,000 units of product and transferred them to finished goods during a recent period. Of these units, 33,600 were in process at the beginning of the period. The other 50,400 units were started and completed during the period. At period-end, 17,700 units were in process.

Prepare the departments equivalent units of production with respect to direct materials under each of three separate assumptions using the weighted-average method for process costing.

Equivalent Units of Production (EUP)Weighted Average Method
1. All direct materials are added to products when processing begins.
	Units	% Materials	EUPMaterials
Total EUP
2. Beginning inventory is 30% complete as to materials and conversion costs. Ending inventory is 80% complete as to materials and conversion costs.
	Units	% Materials	EUPMaterials
Total EUP
3. Beginning inventory is 60% complete as to materials and 40% complete as to conversion costs. Ending inventory is 30% complete as to materials and 60% complete as to conversion costs.
	Units	% Materials	EUPMaterials
Total EUP